This digital to analog audio converter is designed for home or professional audio switching and converting. It converts DIGITAL RCA COAX or TOSLINK OPTICAL audio signals to analog (left and right) audio. Optionally, you can connect 3.5mm audio headphones, and using the volume control knob, have perfect sound for your headphones. Ideal use for HDTVs that have digital audio outputs, and you need to output to your 3.5mm headphones!

TECH NOTE: Be sure your SOURCE DEVICE audio settings are set to PCM AUDIO (instead of Dolby or other format).